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1-12 of 12
Keywords: Efficiency
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Journal Articles
Efficiency and productivity of Islamic life insurance companies in Indonesia: a DEA-Malmquist approach
Available to PurchaseNovi Puspitasari, Al Fatih Gessan Pananjung Aryasantana, Windy Sri Anisa Utami, Ana Mufidah, Dhealelia Munandari
Journal of Islamic Accounting and Business Research 1–24.
Published: 15 January 2026
...Novi Puspitasari; Al Fatih Gessan Pananjung Aryasantana; Windy Sri Anisa Utami; Ana Mufidah; Dhealelia Munandari Purpose This study aims to analyze the efficiency and productivity of Islamic life insurance companies (ILICs) in Indonesia, with the goal of supporting company sustainability following...
Journal Articles
Optimization of Hajj Dam payment through the implementation of blockchain technology: a Monte Carlo simulation and network analysis study
Available to Purchase
Journal of Islamic Accounting and Business Research 1–19.
Published: 03 December 2025
...Dalal Aassouli; Muhammad Fazlurrahman Syarif Purpose This study aims to evaluate whether and how a permissioned blockchain could affect the administration of Hajj Dam payments in Turkey, with a specific focus on transparency, settlement integrity and operational efficiency, without presuming any...
Journal Articles
Efficiency comparisons of takaful insurance and conventional insurance in Pakistan
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Journal of Islamic Accounting and Business Research (2025)
Published: 30 September 2025
...Muhammad Saeed Iqbal; Muhammad Farhan Basheer; Irum Saba; Sofi Mohd Fikri Purpose The efficiency of Takaful insurance compared to conventional insurance in Pakistan is an important topic for individuals and businesses seeking optimal insurance solutions. This study aims to investigate how...
Journal Articles
Islamic vs. conventional banking: what about the efficiency during coronavirus?
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Journal of Islamic Accounting and Business Research (2025) 16 (6): 1100–1111.
Published: 28 November 2023
...Amal Bakour Purpose The aim of this paper is to investigate and to measure the efficiency of Islamic banks through a comparative study with their conventional counterparts during the coronavirus period for the case of MENA region. Design/methodology/approach Indeed, this study will use...
Journal Articles
Efficiency and performance of Islamic banks amid COVID-19
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Journal of Islamic Accounting and Business Research (2025) 16 (5): 873–889.
Published: 02 November 2023
...Lan-Huong Nguyen; Tu D.Q. Le; Thanh Ngo Purpose This paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic. Design/methodology/approach The authors used a two-stage data envelopment analysis to first estimate the efficiency of 78...
Journal Articles
Efficiency of zakat institutions in Indonesia: data envelopment analysis (DEA) vs free disposal hull (FDH) vs super-efficiency DEA
Available to PurchaseMuhamad Nafik Hadi Ryandono, Tika Widiastuti, Eko Fajar Cahyono, Dian Filianti, A. Syifaul Qulub, Muhammad Ubaidillah Al Mustofa
Journal of Islamic Accounting and Business Research (2023) 14 (8): 1344–1363.
Published: 05 May 2023
... in a proper and efficient manner. This study aims to examine the efficiency of Zakat Institutions based on their clusters which are government, business and social organizations. Design/methodology/approach This study uses three quantitative methods: data envelopment analysis (DEA), free disposal hull...
Journal Articles
Assessing the possibility of financing social health insurance from zakat, case of Sudan: ARDL bounds approach
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Journal of Islamic Accounting and Business Research (2022) 13 (2): 264–276.
Published: 25 October 2021
... only Efficiency Zakat Social health insurance Social solidarity Health financing G52 I13 B55 C15 Mehdi Seraj can be contacted at: mehdi.seraj@neu.edu.tr The government would need the assistance of informal organizations to approach all social segments regarding health...
Journal Articles
Risk, efficiency and financial performance in the GCC banking industry: Islamic versus conventional banks
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Journal of Islamic Accounting and Business Research (2021) 12 (4): 564–592.
Published: 22 June 2021
...Sutan Emir Hidayat; Muhammad Rizky Prima Sakti; Raqiya Ali Abdullah Al-Balushi Purpose The purpose of this study is to critically evaluate how conventional and Islamic banks trade off risk, efficiency and financial performance in their business models, to investigate how patterns of risk...
Journal Articles
Financial sustainability of state waqf institutions (SWIs) in Malaysia
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Journal of Islamic Accounting and Business Research (2019) 10 (2): 236–258.
Published: 04 March 2019
... Waqf Efficiency Maliah Sulaiman can be contacted at: maliah@iium.edu.my Abdul Rahman et al. (1999) explored the accounting and administrative practices in State Islamic Religious Councils (SIRCs). Their study found, amongst others, evidence of poor documentation and record...
Journal Articles
Efficiency and bank margins: a comparative analysis of Islamic and conventional banks in Yemen
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Journal of Islamic Accounting and Business Research (2019) 10 (1): 50–72.
Published: 07 January 2019
... the margins of conventional and Islamic banks. The second objective is to examine whether efficiency represents an influential factor in determining bank margins for Islamic and conventional banks controlling for other micro and macro variables. Design/methodology/approach Using a data set of banks...
Journal Articles
Efficiency, stability and asset quality of Islamic vis-à-vis conventional banks: Evidence from Indonesia
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Journal of Islamic Accounting and Business Research (2018) 9 (3): 378–400.
Published: 08 May 2018
...Muhammad Rizky Prima Sakti; Azhar Mohamad Purpose This paper aims to examine how Indonesian Islamic banks differ from conventional banks in terms of their business model, asset quality, stability and efficiency. Design/methodology/approach Based on data from 2008 to 2012, the authors use...
Journal Articles
A review of efficiency measures for REITS and their specific application for Malaysian Islamic REITS
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Journal of Islamic Accounting and Business Research (2017) 8 (1): 41–53.
Published: 13 February 2017
...Nor Nazihah Chuweni; Chris Eves Purpose This paper aims to present a conceptual model on the efficiency of Islamic real estate investment trusts (I-REITs) available in Malaysia. The key difference between the Islamic and their conventional investment vehicle part is mainly its own Shariah...
